Shloka 7
Tilā-Dāna, Dīpa-Dāna, and Nitya-Jalapradāna
Yama–Brāhmaṇa Saṃvāda) | तिलदान-दीपदान-नित्यजलप्रदान (यम-ब्राह्मण संवाद
दोग्ध्रीं दत्त्वा सवत्सां तु नक्षत्रे सोमदैवते । गच्छन्ति मानुषाल्लोकात् सर्वलोकमनुत्तमम्
dogdhrīṁ dattvā savatsāṁ tu nakṣatre somadaivate | gacchanti mānuṣāl lokāt sarvalokam anuttamam ||
那罗陀说道：“在由苏摩（Soma）主宰的月宿之时，若有人施舍一头乳牛并连同其犊，死后便离开人间，得至无上天界。”
नारद उवाच
Educational Q&A
The verse teaches that dāna, especially go-dāna (gifting a milch cow with her calf), is a powerful act of dharma. When performed with attention to auspicious timing (a nakṣatra associated with Soma), it is said to generate great merit leading to an exalted posthumous destination.
Nārada is describing the फल (result) of a specific charitable act. He states that donors who give a milk-giving cow along with her calf at a Soma-ruled nakṣatra leave the human realm after death and reach an unsurpassed heavenly world.